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    NewsGST
    Bill-To Ship-To E-Way Bill Compliance, Portal Closure and Transit Controls: GST E-Way Bills: Rule 13...
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    E-way bill compliance strengthens traceability through Ship-To GSTIN capture, voluntary closure, and disciplined transit controls.
    Rule 138 and Rule 138A require pre-movement e-way bill generation, carriage of the prescribed invoice or challan documents, and distance-based validity, with cancellation confined to cases where goods are not transported as declared. The portal advisory adds mandatory Ship-To GSTIN capture in Bill-To/Ship-To transactions and a voluntary post-delivery closure facility, while circular guidance treats transporter godowns as an additional place of business when declared by the recipient. Enforcement under Section 129 and Section 130 distinguishes detention for transit contravention from confiscation linked to intent to evade tax, and minor e-way bill defects are described as technical lapses rather than automatic proof of evasion.
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    E-way bill compliance under GST rules governs prior movement information, transit documents, validity, cancellation, and special goods regimes.
    Rule 138 of the Central Goods and Services Tax Rules, 2017 governs the e-way bill system for movement of goods and requires prior electronic information before movement begins in specified cases, generally where consignment value exceeds fifty thousand rupees. The rule allocates responsibility for Part A and Part B of FORM GST EWB-01 among registered persons, authorised transporters, e-commerce operators, courier agencies and fallback transporters, while also covering special cases such as job work, handicraft goods, consolidated movement and transport by road, rail, air or vessel. Rule 138A specifies the documents that must accompany the conveyance, Rule 138 provides validity, cancellation and exemption rules, and Rule 138F creates a special intra-State regime for notified precious goods.
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    Import regulation: Gazette publication is required before a notification binds importers; website uploads do not suffice for enforceability.
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    Illegality of Arrest and Remand for Non-Supply of Written Grounds: The Two-Hour Pre-Remand Standard ...
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    Arrest communication: written grounds generally required; oral only temporarily, written copy at least two hours before remand.
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    Income-tax rates for assessment year 2026-27 remain unchanged; schedule placement for advance tax and salary TDS is preserved.
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    Rates of income-tax in respect of income liable to tax for the tax year 2026-27 for the purposes of ...
    Show AI Summary
    Income-tax rates for 2026-27 remain unchanged across specified sections and Part I-B of the First Schedule.
    Income-tax rates for the tax year 2026-27 remain unchanged: rate provisions in the Act for domestic companies, individuals/HUFs/AOPs/BOIs/AJPs and cooperative societies and the rates set out in Part I-B of the First Schedule to the Bill are not amended and the existing rate structures continue to apply.
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    Firms: income-tax rate unchanged; 12% surcharge over one crore rupees with a cap limiting additional tax.
    Firms continue to pay the same specified rate of income-tax as in the prior year. A 12% surcharge applies where a firm's total income exceeds one crore rupees, but the total tax plus surcharge on income exceeding one crore rupees is limited so it does not exceed the tax on one crore rupees by more than the excess income.
    NewsBill
    Local authorities
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    Local authorities face the same income-tax rate with a 12% surcharge above one crore, subject to a cap.
    Local authorities remain subject to the same income-tax rate as specified in Paragraph D of Part I-B of the First Schedule; a 12% surcharge on such income-tax applies where total income exceeds one crore rupees, but the combined income-tax and surcharge on income above one crore is limited so it does not exceed the income-tax on one crore rupees by more than the excess amount.
    NewsBill
    Companies
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    Company tax rates: domestic companies 25% or 30% with opt-in 22% regime; non-domestic companies 35%; specified surcharges apply.
    The Finance Bill, 2026 sets company tax rates: domestic companies pay 25% if turnover/gross receipts for 2024-25 400 crore and under section 199, otherwise 30%; domestic companies may opt for section 200 at 22% with a 10% surcharge. Non-domestic companies are taxed at 35% on income not at special rates. Surcharges: domestic (excluding section 200/201 electors) 7% for income >1 crore 10 crore and 12% for income >10 crore; non-domestic 2% for >1 crore 10 crore and 5% for >10 crore. Marginal relief applies.

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      Income Tax

      Example:-X owns car (1400cc). He uses it partly for official purposes and partly for private purposes. During the previous year 2014-15, he incurs a sum of ₹ 40,000 on running and maintenance of car. Besides, he has engaged a driver (salary ₹ 24,000). The employer reimburses the entire expenditure of ₹ 64,000. Log book of the car is not maintained.

      11 August, 2015

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      Chapter No. 14 - Salary - Perquisites - Motor Car - (Rent Free / Concessional) - Rule 3(2)

      Value of perquisite shall be determined as follows:

      Amount reimbursed by the employer                                                            64,000

      Less: Deduction for official use ( 1800 x 12 + 900 x 12 )                               32,400

      Value of perquisite                                                                                        31,600

       

      If in the above example, the logbook of the car is maintained and 70 percent of the expenditure is attributable towards the official use of the car.

      The value of perquisite shall be determined as follows:

      Amount reimbursed by the employer                                                            64,000

      Less: Amount for official purposes (70% of 64,000)                                       44,800

      Value of perquisite                                                                                        19,200

       

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      ActsIncome Tax
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